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Relational contracts, taxation and the household
Apps, Patricia; Rees, Ray - 2009
This paper applies the theory of relational contracts to make precise the idea that because households are engaged in a repeated non-cooperative game, Pareto efficient outcomes can be supported by self interest, given the specific pattern of specialisation and exchange which exists in the...
Persistent link: https://www.econbiz.de/10003847154
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Relational contracts, taxation and the household
Apps, Patricia; Rees, Ray - 2009
This paper applies the theory of relational contracts to make precise the idea that because households are engaged in a repeated non-cooperative game, Pareto efficient outcomes can be supported by self interest, given the specific pattern of specialisation and exchange which exists in the...
Persistent link: https://www.econbiz.de/10010269303
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Relational contracts, taxation and the household
Apps, Patricia; Rees, Ray - In: CESifo economic studies : CESifo, a joint initiative of … 57 (2011) 2, pp. 245-258
This article applies the theory of relational contracts to make precise the idea that because households are engaged in a repeated non-cooperative game, Pareto efficient outcomes can be supported by self interest, given the specific pattern of specialization and exchange that exists in the...
Persistent link: https://www.econbiz.de/10009158585
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Cooperative Models in Action : Simulation of a Nash-Bargaining Model of Household Labor Supply with Taxation
Bargain, Olivier; Moreau, Nicolas - 2021
external threat points (divorce) into the microsimulation of tax policy reforms in France. Following the suggestion of McElroy … analysis is provided in order to examine the various implications from using the cooperative model for tax policy analysis and …
Persistent link: https://www.econbiz.de/10013318736
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Household bargaining and the design of couples' income taxation
Cremer, Helmuth; Lozachmeur, Jean-Marie; Maldonado, Darío - 2015
welfare function we show that the expression for a spouses' marginal income tax rate includes a "Pigouvian" (paternalistic …) and an incentive term. The Pigouvian term favors a marginal subsidy (tax) for the high-weight (low-weight) spouse, whose … structure across couples. In some cases both terms have the same sign and imply a positive marginal tax for the low …
Persistent link: https://www.econbiz.de/10010479336
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Household bargaining and the design of couples' income taxation
Cremer, Helmuth; Lozachmeur, Jean-Marie; Maldonado, Darío - 2015
welfare function we show that the expression for a spouses' marginal income tax rate includes a "Pigouvian" (paternalistic …) and an incentive term. The Pigouvian term favors a marginal subsidy (tax) for the high-weight (low-weight) spouse, whose … structure across couples. In some cases both terms have the same sign and imply a positive marginal tax for the low …
Persistent link: https://www.econbiz.de/10010477883
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Household Bargaining and the Design of Couples' Income Taxation
Cremer, Helmuth - 2015
welfare function we show that the expression for a spouses' marginal income tax rate includes a “Pigouvian” (paternalistic …) and an incentive term. The Pigouvian term favors a marginal subsidy (tax) for the high-weight (low-weight) spouse, whose … structure across couples. In some cases both terms have the same sign and imply a positive marginal tax for the low …
Persistent link: https://www.econbiz.de/10013027088
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Household Bargaining and the Design of Couples' Income Taxation
Cremer, Helmuth - 2015
welfare function we show that the expression for a spouses' marginal income tax rate includes a "Pigouvian" (paternalistic …) and an incentive term. The Pigouvian term favors a marginal subsidy (tax) for the high-weight (low-weight) spouse, whose … structure across couples. In some cases both terms have the same sign and imply a positive marginal tax for the low …
Persistent link: https://www.econbiz.de/10013028159
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Household bargaining and the design of couples' income taxation : conference paper
Cremer, Helmuth; Lozachmeur, Jean-Marie; Maldonado, Darío - 2014
to total family income. The information structure is the traditional one in Mirrleesian nonlinear income tax models … not observable. The social welfare function is utilitarian. We show that the expression for a spouses marginal income tax … marginal subsidy (tax) for the high-weight (lowweight) spouse, whose labor supply otherwise tends to be too low (high). In some …
Persistent link: https://www.econbiz.de/10010489850
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Cooperative models in action : simulation of a Nash-bargaining model of household labor supply with taxation
Bargain, Olivier (contributor); Moreau, Nicolas (contributor) - 2005
external threat points (divorce) into the microsimulation of tax policy reforms in France. Following the suggestion of McElroy … analysis is provided in order to examine the various implications from using the cooperative model for tax policy analysis and …
Persistent link: https://www.econbiz.de/10002597682